New Mexico - Local standards: Housing and utilities

 

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program

The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.

Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and Internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.

The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Maximum Monthly Allowance
County 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Bernalillo County $1,669 $1,961 $2,066 $2,304 $2,341
Catron County $1,299 $1,526 $1,608 $1,793 $1,822
Chaves County $1,370 $1,610 $1,696 $1,891 $1,922
Cibola County $1,364 $1,602 $1,688 $1,882 $1,913
Colfax County $1,349 $1,585 $1,670 $1,862 $1,892
Curry County $1,488 $1,747 $1,841 $2,053 $2,086
DeBaca County $1,947 $2,287 $2,410 $2,687 $2,731
Dona Ana County $1,527 $1,794 $1,890 $2,107 $2,141
Eddy County $1,584 $1,860 $1,960 $2,185 $2,221
Grant County $1,343 $1,577 $1,662 $1,853 $1,883
Guadalupe County $1,521 $1,787 $1,883 $2,100 $2,133
Harding County $1,335 $1,568 $1,652 $1,842 $1,872
Hidalgo County $1,219 $1,432 $1,509 $1,683 $1,710
Lea County $1,571 $1,845 $1,944 $2,168 $2,203
Lincoln County $1,600 $1,879 $1,980 $2,208 $2,243
Los Alamos County $2,185 $2,566 $2,704 $3,015 $3,064
Luna County $1,248 $1,465 $1,544 $1,722 $1,749
McKinley County $1,356 $1,592 $1,678 $1,871 $1,901
Mora County $1,376 $1,616 $1,703 $1,899 $1,929
Otero County $1,329 $1,561 $1,645 $1,834 $1,864
Quay County $1,090 $1,280 $1,349 $1,504 $1,528
Rio Arriba County $1,575 $1,850 $1,949 $2,173 $2,208
Roosevelt County $1,520 $1,785 $1,881 $2,097 $2,131
Sandoval County $1,669 $1,960 $2,065 $2,302 $2,340
San Juan County $1,604 $1,884 $1,985 $2,213 $2,249
San Miguel County $1,504 $1,766 $1,861 $2,075 $2,109
Santa Fe County $1,885 $2,214 $2,333 $2,601 $2,643
Sierra County $1,183 $1,389 $1,464 $1,632 $1,659
Socorro County $1,430 $1,680 $1,770 $1,974 $2,005
Taos County $1,681 $1,974 $2,080 $2,319 $2,357
Torrance County $1,350 $1,586 $1,671 $1,863 $1,893
Union County $1,357 $1,594 $1,680 $1,873 $1,903
Valencia County $1,499 $1,760 $1,855 $2,068 $2,102